1. (1) There is created an expendable special revenue fund known as the "Medicaid ACA Fund."

2. (2) The fund consists of:

   1. (a) assessments collected under Chapter 3, Part 5, Inpatient Hospital Assessment;
   2. (b) intergovernmental transfers under Section 26B-3-508;
   3. (c) savings attributable to the health coverage improvement program, as defined in Section 26B-3-501, as determined by the department;
   4. (d) savings attributable to the enhancement waiver program, as defined in Section 26B-3-501, as determined by the department;
   5. (e) savings attributable to the Medicaid waiver expansion, as defined in Section 26B-3-501, as determined by the department;
   6. (f) revenues collected from the sales tax described in Subsection 59-12-103(6);
   7. (g) gifts, grants, donations, or any other conveyance of money that may be made to the fund from private sources; and
   8. (h) additional amounts as appropriated by the Legislature.

3. (3)

   1. (a) The fund shall earn interest.
   2. (b) All interest earned on fund money in a fiscal year beginning on or after July 1, 2025, shall be deposited into the General Fund.

4. (4)

   1. (a) A state agency administering the provisions of Chapter 3, Part 5, Inpatient Hospital Assessment, may use money from the fund to pay the costs, not otherwise paid for with federal funds or other revenue sources, of:

      1. (i) the health coverage improvement program as defined in Section 26B-3-501;
      2. (ii) the enhancement waiver program as defined in Section 26B-3-501;
      3. (iii) a Medicaid waiver expansion as defined in Section 26B-3-501; and
      4. (iv) the outpatient upper payment limit supplemental payments under Section 26B-3-511.

   2. (b) A state agency administering the provisions of Chapter 3, Part 5, Inpatient Hospital Assessment, may not use:

      1. (i) funds described in Subsection (2)(b) to pay the cost of private outpatient upper payment limit supplemental payments; or
      2. (ii) money in the fund for any purpose not described in Subsection (4)(a).

Amended by Chapter 402, 2026 General Session